Forms & Publications
Bulletins - Fuel Tax
- Budget Measures Act, 2006 (No. 2) - Overview of Amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and Provincial Land Tax Act
info Bulletin 2006-3 -
On December 20, 2006, the Budget Measures Act, 2006 (No. 2), received Royal Assent (c. 33, S.O. 2006). This statute includes amendments to the Fuel Tax Act, Gasoline Tax Act, Land Transfer Tax Act, Tobacco Tax Act and the replacement of the Provincial Land Tax Act with the Provincial Land Tax Act, 2006.
- Refunds for Clear Ultra Low Sulphur Diesel Fuel Used in Flushing
Tax Bulletin FT 1-2006 - This bulletin outlines the procedures for claiming a refund of tax paid on clear ultra low sulphur diesel used to flush certain tank truck fuel dispensing systems following a delivery of regular or high sulphur middle distillate fuel.
- Budget Measures Act, 2005 (No.2), Technical Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
info Bulletin 2005-1 EA/FTA/GTA/LTTA/TTA - The Budget Measures Act, 2005
(No.2) (c.31, S.O. 2005) which
received Royal Assent on
December 15, 2005 includes
technical amendments to the Fuel
Tax Act, Gasoline Tax Act, Land
Transfer Tax Act, Tobacco Tax Actand the Electricity Act, 1998 as it
relates to the gross revenue
charge. - Ministry of Revenue Inspectors
info Bulletin 2004-2 - Starting late April, 2006, Finance
Inspectors will begin focussing on
retail tobacco outlets. - Security Requirements
info Bulletin 2004-1 FT/GT/TT - The purpose of this bulletin is to
provide general information about
upcoming changes to the
Ministry's security policy.
- Budget Measures Act (Fall), 2004: Amendments to Motor Fuels, Tobacco and Land Taxes Statutes
Tax Bulletin EA/FTA/GTA/TTA/LTTA 1-2004 - On December 16, 2004, the
Budget
Measures Act (Fall), 2004 received
Royal Assent. This statute
includes
amendments to the Electricity Act,
1998, Fuel Tax Act, Gasoline Tax
Act, Land Transfer Tax Act and the
Tobacco Tax Act to implement
measures announced in the 2004
Ontario Budget and other technical
amendments to improve
administrative effectiveness and
enforcement, maintain the
integrity
and equity of the tax system and
enhance legislative clarity. - Reporting Requirements for Exchanges of Product
Tax Bulletin FT/GT 3-2004 - This bulletin clarifies the treatment
of exchanges of product between
Collectors and Non-Collectors. For
the purpose of this
bulletin, "product" includes clear
fuel, gasoline, aviation fuel and
propane.
- Reporting Requirements for Manufacturers (Refiners)
Tax Bulletin FT/GT 2-2004 -
This bulletin sets out the reporting requirements for manufacturers (refiners) under Regulation 464, R.R.O. 1990 of the Fuel Tax Act and Regulation 534, R.R.O. 1990 under the Gasoline Tax Act.
- Tax Treatment of Unverifiable Fuel Losses and Unverifiable Gasoline Losses
Tax Bulletin FT/GT 1-2004 - This bulletin contains important
information for fuel tax and
gasoline tax collectors as well as
others involved in the distribution
of petroleum products. - Power Take-off Tax Refund Allowance
Tax Bulletin FT 1-2003 - This bulletin announces an
increase in the power take-off fuel
tax refund allowance to 30 per
cent of clear fuel consumed by
ready mixed concrete trucks. - Requirements for Interjurisdictional Transporters
Tax Bulletin FT/GT 2-2003 - This bulletin contains important
information for interjurisdictional
transporters under the Fuel Tax Actand the Gasoline Tax Act. - Registration Requirement for Manufacturers (Refiners)
Tax Bulletin FT/GT 1-2003 - This bulletin gives notice of the
new requirement for
manufacturers
(refiners) to register under the
Fuel
Tax Act and the Gasoline Tax Act. - Fuel Acquisition Permits
Tax Bulletin FT 2-2001 - The purpose of this tax bulletin is
to clarify the rules governing the
purchase of clear fuel under Fuel
Acquisition Permits. The
information in this bulletin will
be of interest to current and
prospective FAP holders and their
suppliers. - Coloured Fuel
Tax Bulletin FT 1-2001 - This bulletin provides general
information
on the purchase, use, storage,
labelling
and handling of tax-exempt
coloured fuel
in Ontario. - Power Takeoff Tax Refunds for Interjurisdictional Carriers Licenced under the International Fuel Tax Agreement
Tax Bulletin FT/GT 4-2000 - This bulletin outlines the
procedure
for claiming a refund of the tax
paid
on clear fuel and gasoline used in
Ontario to operate the power
takeoff equipment of an
interjurisdictional carrier licenced
under IFTA. - Requirements for Collectors making bulk sales of Fuel and Gasoline for Immediate and Direct Export to the United States
Tax Bulletin FT/GT 3-2000 - This bulletin explains the
reporting,
remitting and record-keeping
requirements of Ministry of Revenue-
designated fuel and gasoline tax
collectors with respect to bulk
sales of
fuel and gasoline intended for
immediate
and direct export to the United
States. - Volume Corrected Measurement of Petroleum Products and the Computation of Ontario Fuel and Gasoline Taxes
Tax Bulletin FT/GT 2-2000 - This bulletin outlines the legislative
amendments made to support the
provisions for the allowances and
refunds available to "eligible
retailers" and "eligible
wholesalers" and reminds clients
of the applicable requirements and
rules. - Guide to Farm Fuel Tax in Ontario
Tax Bulletin FT/GT 1-2000 - This bulletin explains the
application of fuel and gasoline
taxes to different types of fuel
used by farmers. - Tax Refunds: Time Limitation Extended to Four Years
Tax Bulletin FT/GT/TT 1-2000 - This bulletin provides an outline of
amendments made to the Fuel Tax
Act,
the Gasoline Tax Act and the
Tobacco Tax
Act and regulations to extend the
refund
time limitation period to a
maximum
of
four years. - Sales of Kerosene
Tax Bulletin FT 1-2000 - The bulletin deals with sales of
kerosene, and in particular, the
provisions for tax exempt
acquisition of kerosene or
other middle distillate fuel, under a
Fuel Acquisition Permit. - Tax Refunds: Bad Debts and Lost, Destroyed, Stolen or Contaminated Product
Tax Bulletin FT/GT 2-99 - This bulletin outlines the
requirements for
claiming tax refunds relating to
bad
debt
and product loss/contamination
under the
Gasoline Tax Act and the Fuel Tax
Act. - Colouring of Fuel
Tax Bulletin FT 2-99 - This tax bulletin deals with the
colouring
of fuel destined for export from
Canada
and the Minister's approval and
establishment of the dye recipe. - Requirements for Railway Operators in Ontario
Tax Bulletin FT 1-99 - This bulletin is intended to provide
clarification for railway operators in
Ontario regarding the
requirements of fuel use,
registration and reporting
under the Fuel Tax Act.
- Pamphlet - Attention Truckers: No Dyed Diesel on the Highway
Dyed diesel must not be used to fuel a licensed motor vehicle, even if the motor vehicle is operated primarily in connection with the business of farming, construction, forestry or mining.
